295 – Deductions for certain income

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Deduction for certain benefits

If you received workers' compensation, compensation for the loss of financial support or indemnities (further to a precautionary cessation of work, a traffic accident or an act of good citizenship, or because you were the victim of a crime), enter the amount of those benefits on line 295. In addition, you may be required to enter an adjustment for income replacement indemnities on line 358 (see the instructions for line 358).

Also enter on line 295 the net federal supplements or other income replacement indemnities that you are reporting on line 148.

Special case

If you are entering a social benefits repayment (line 250, point 3) and you received net federal supplements, enter the result of the following calculation on line 295: the amount of net federal supplements entered on line 148, minus the repayment of net federal supplements entered on line 23500 of your federal income tax return.

Deduction for scholarships, bursaries or similar financial assistance

If you received a scholarship, bursary or any similar financial assistance that you are reporting on line 154 (point 1), enter it on line 295 as well.

Amounts received under a registered education savings plan (RESP) do not entitle you to this deduction.

Repayment of a scholarship, bursary or similar financial assistance received in the year

If you are entering an amount for the repayment (line 246) of a scholarship, bursary or similar financial assistance that you received in 2019, your deduction is equal to the result of the following calculation: the amount included on line 154, minus the repayment of the scholarship, bursary or financial assistance that was deducted on line 246.

Deduction for assistance received for the payment of tuition fees

If you received assistance for tuition fees regarding which you cannot claim the tax credit for tuition or examination fees on line 398, and you were required to include the assistance in your income, enter it on line 295 as well.

The amount of the assistance may be stated in a letter sent to you by the Ministère du Travail, de l'Emploi et de la Solidarité sociale.

Deduction for split income

If you are required to pay a 25.75% tax on split income for 2019, you can claim a deduction for the income subject to this tax. To calculate the amount you can deduct, complete form TP-766.3.4-V, Income Tax on Split Income. For more information about the tax on split income, see point 4 in the instructions for line 443.

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